What is the basis for the registration of a cash journal?

The voucher registered in the cash journal is the original voucher for cash payment. Such as payment of wages, reimbursement of travel expenses, etc. If the bank deposit payment voucher is a cash withdrawal voucher, it can be used as a cash income voucher to borrow cash to lend bank deposits.

Cash journals are recorded based on accounting vouchers. The voucher for cash withdrawal operations is a cash check stub. Bank deposits and payment receipts are the basis for accountants to make bank business vouchers.

A voucher that is linked to cash. The bank deposit payment voucher is acceptable for cash withdrawal.

The cash journal is registered on the basis of cash receipt vouchers and cash payment vouchers.

Cash journal registration requirements and basis:

1. The cash journal is registered one by one according to the order of business occurrence according to the cash receipt and payment voucher.

2. At the end of each day, the total amount of cash income and cash expenditure of the day should be calculated, the balance of the day should be settled, and the number of balance banquets should be checked with the actual number of inventory, so that it can be registered at any time, and the accounts should be consistent with the daily clearing and monthly settlement.

3. According to the requirements, no matter how much money is incurred on the day, a voucher must be made for accounting.

The bank deposit journal is an account book used to account for and supervise the daily income, expenditure and balance of bank deposits, which should be set up separately according to the account and currency opened by the enterprise in the bank, and a journal should be set up for each bank account.

How to register a cash journal:

The cash journal shall be registered by the cashier according to the accounting vouchers related to cash receipt and payment, day by day in chronological order, and according to the formula of "balance of the previous day + income of the day - expenditure of the day = balance of the day", the balance of cash in hand shall be settled day by day, and the actual amount of cash in hand shall be checked to check whether there is any error in the receipt and payment of cash in hand every day.

Fill in the corresponding account of the "cash in hand" account in the accounting entries to reflect the ins and outs of the increase or decrease of available cash

1. The corresponding account is only filled in the general ledger account, and the detailed account does not need to be filled.

2. If there are more than one corresponding subjects, the main corresponding subjects should be filled in.

3. When there are multiple subjects and cannot be divided into primary and secondary subjects, you can fill in the corresponding account column with a larger amount, and add the word "etc" after it.

The cash journal is registered on the basis of cash payments, receipts, and bank deposit payment vouchers.

The cash journal is usually registered according to the audit of cash receipts and payment vouchers day by day in accordance with the order of economic transactions, in order to strengthen the supervision of enterprise cash, the cash journal adopts a bound account book.

A cash journal is a book of accounts that accounts for and monitors the income, expenditure, and balance of cash in hand on a daily basis. The cashier shall register on a daily basis according to the accounting vouchers related to cash receipt and payment, such as cash receipt, cash payment, and bank payment (cash withdrawal business) vouchers, and settle the balance at any time.

The basis for registering the cash daily impulse is as follows:

Receipt and payment of mu sail vouchers.

The cash journal is registered one by one according to the receipt and payment vouchers, and the cash general ledger is registered according to the receipt and payment vouchers, and the basis of the accounting is the same, and the results of the records should be completely consistent.

However, since the two types of account books are kept separately by different personnel, and the general ledger is generally registered in summary, errors may occur in the process of summary and registration; The journal is written one by one, and there are many times to record, and mistakes are inevitable. Therefore, the cashier should regularly issue a "cashier's report" to check with the general ledger accountant.

Usually to check the balance of the two accounts, at the end of each month, the general ledger of each account of the debit, credit and balance have been scattered and balanced, must be the general ledger cash in the current month debit amount

The credit amount and the month-end balance are reconciled with the total of the current month's income (debit), the total of the month's expenses (credits) and the balance of the cash journal to see if the accounts match exactly.

Cash journal is a special journal that reflects the receipts, payments and balances of cash on hand on a daily basis.

The cashier of the unit shall register one by one on the basis of the verified cash receipt and payment vouchers and the bank payment vouchers for cash withdrawal. In order to ensure the safety and integrity of the books, the cash journal must be in the form of a stapled book.